Entitas anak GENERAL continued

PT XL AXIATA Tbk DAN ENTITAS ANAK AND SUBSIDIARIES Halaman 18 Page CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN INTERIM UNTUK PERIODE TIGA BULAN YANG BERAKHIR 31 MARET 2015 DAN 2014 Dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain NOTES TO THE INTERIM CONSOLIDATED FINANCIAL STATEMENTS FOR THE THREE-MONTH PERIODS ENDED 31 MARCH 2015 AND 2014 Expressed in millions of Rupiah, unless otherwise stated

3. IKHTISAR KEBIJAKAN AKUNTANSI PENTING

lanjutan 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued b. Prinsip-prinsip konsolidasian b. Principles of consolidation Laporan keuangan konsolidasian interim mencakup laporan keuangan konsolidasian interim Perseroan dan entitas-entitas yang dikendalikan secara langsung ataupun tidak langsung oleh Perseroan. The interim consolidated financial statements incorporate the interim consolidated financial statements of the Company and entities in which the Company has the ability to directly or indirectly exercise control. Pengaruh dari seluruh transaksi dan saldo antara perusahaan-perusahaan di dalam Grup yang material telah dieliminasi dalam penyajian laporan keuangan konsolidasian interim. The effects of all significant transactions and balances between companies within the Group have been eliminated in the interim consolidated financial statements. Entitas dikonsolidasikan sejak tanggal dimana pengendalian efektif beralih kepada Perseroan dan tidak lagi dikonsolidasikan sejak Perseroan tidak mempunyai pengendalian efektif. The entity is consolidated from the date on which effective control was transferred to the Company and is no longer consolidated when the Company ceases to have effective control. Laporan keuangan entitas anak yang berada di luar Indonesia dijabarkan ke mata uang Rupiah dengan menggunakan dasar sebagai berikut: The financial statements of subsidiaries domiciled outside Indonesia are translated into Rupiah currency on the following basis: - Akun-akun moneter dalam laporan posisi keuangan konsolidasian interim dijabarkan dengan menggunakan kurs yang berlaku pada tanggal laporan posisi keuangan konsolidasian interim seperti dijelaskan dalam Catatan 3n. Akun-akun non-moneter dalam laporan posisi keuangan konsolidasian interim dijabarkan dengan menggunakan kurs historis pada tanggal transaksi. - Monetary accounts in the interim consolidated statement of financial position are translated using the exchange rate which prevails at the interim consolidated statements of financial position date as mentioned in Note 3n. Non-monetary accounts in the interim consolidated statement of financial position are translated using the historical exchange rate as at the transaction date. - Akun-akun laporan laba rugi komprehensif konsolidasian interim dijabarkan dengan menggunakan kurs rata-rata selama periode berjalan sebagai berikut nilai Rupiah penuh: - The interim consolidated statements of comprehensive income accounts are translated using the average exchange rate during the period as follow full amount Rupiah: 2015 2014 3 bulan 3 bulan months months 1 Poundsterling Britania Great British Raya GBP 19,402 19,861 Poundsterling GBP 1 1 Euro EUR 14,757 16,447 Euro EUR 1 1 Dolar Amerika Serikat USD 12,632 12,004 United States Dollar USD 1 1 Dolar Australia AUD 10,124 10,681 Australian Dollar AUD 1 1 Dolar Singapura SGD 9,459 9,455 Singapore Dollar SGD 1 1 Ringgit Malaysia MYR 3,545 3,637 Malaysia Ringgit MYR 1 1 Riyal Saudi Arabia SAR 3,365 - Saudi Arabian Riyal SAR 1